News and Resources
- Capital Gains Manual
by HM Government on September 18, 2026 at 8:58 amHMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.
- Part 8A: Repair and the economic testby HM Government on September 18, 2026 at 8:23 am
The Valuation Office’s technical manual for the rating of business (non-domestic) property.
- Rating Manual section 2: valuation principlesby HM Government on September 18, 2026 at 8:23 am
The Valuation Office’s technical manual for the rating of business (non-domestic) property.
- Part 8B: Buildings undergoing schemes of reconstruction or redevelopment which are incapable of beneficial occupationby HM Government on September 18, 2026 at 8:23 am
The Valuation Office’s technical manual for the rating of business (non-domestic) property.
- Guidance: Help to Save: service availability and issuesby HM Government on September 17, 2026 at 2:22 pm
Check the availability and any issues affecting the Help to Save service.